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为了适应经济体制改革新形势的需要,进一步推动“全面振兴轻工业纲要”的实施,轻工业部重新制订颁发了《轻工业集体工业企业财务管理办法》(以下简称《办法》)。《办法》分总则、财务计划管理、固定资金管理、流动资金管理、成本管理、专用基金管理、收益分配、财务分析和附则。现把主要内容简介如下: 一、《办法》根据国家的经济政策,结合轻工业集体工业企业的特点,阐明了轻工业集体工业企业是劳动群众集体占有生产资料、共同劳动、实行按劳分配、具有法人资格的城镇集体工业经济组织。明确规定要维护集体
In order to meet the needs of the new situation of economic restructuring and further promote the implementation of the “Outline for the Revitalization of Light Industry in an All-round Way,” the Ministry of Light Industry has reformulated and issued the Measures for the Financial Management of Collective-owned Light Industrial Enterprises (hereinafter referred to as the “Measures”). “Measures” sub-rules, financial plan management, fixed-capital management, liquidity management, cost management, earmarked fund management, revenue distribution, financial analysis and by-laws. The main contents are briefly as follows: I. The Measures According to the state’s economic policies, combined with the characteristics of light industrial collective industrial enterprises, it is clarified that the collective industrial enterprises of light industry are the collective possession of means of production by the working masses, work together, implement distribution according to work, Qualified urban collective industrial economic organizations. Clearly defined to maintain the collective